How to reclaim import VAT paid by Amazon Global Services?
I’ve bought some goods from another country using Amazon Global. Amazon had the goods shipped to me and charged me the 20% import vat - which I assume it paid.
I have been provided with an invoice that has a UK VAT number for Amazon Global on it (its in another language, but I think meets the requirements of a vat receipt). Can I just reclaim the import vat like I would if I got a vat receipt from a UK company?
I asked Amazon Global Services about adding my vat number and EORI to the order, but they said this is not possible.
Seller_qZO3ZCjoBXEeL
That is an interesting one.
Historically, you wouldn’t reclaim goods that were shipped DDP because you were not the importer of record.
Now, however, with the new marketplace VAT rules, if the offer was made on Amazon.co.uk then it has to have VAT included and charged by Amazon.
You could check the VAT number on here and if the number is valid, then I’d say process it as a VAT invoice.
5 replies
Seller_qZO3ZCjoBXEeL
That is an interesting one.
Historically, you wouldn’t reclaim goods that were shipped DDP because you were not the importer of record.
Now, however, with the new marketplace VAT rules, if the offer was made on Amazon.co.uk then it has to have VAT included and charged by Amazon.
You could check the VAT number on here and if the number is valid, then I’d say process it as a VAT invoice.
Seller_sLH4sisYfBP88
Yeah, it is one I’m struggling to work through - partly because Amazon Global is a bit opaque about how the Vat is flowing, which entity is selling the goods etc. What I am doing doesn’t quite seem to fit with either of the vat payment options here:
The purchase was made on the Amazon.jp site - which seems to operate independently from the others. Although checking the vat number on the invoice, it does belong to a UK registered company in the name “Amazon Japan” or something similar.
Seller_sLH4sisYfBP88
Thanks Peter, very helpful. Looking further, your “DDP” keyword was very useful and I think clears up my confusion. The below links are quite helpful for anyone looking into this in the future.
https://www.corintax.com/vat-refund-for-ddp-shipments-to-uk.html#Can_my_company
https://community.hmrc.gov.uk/forums/customerforums/vat/f5d35d7e-7340-eb11-8fed-00155d975df7
